Title: Corporate social responsibility disclosure: the three concentric circles model - a proposed framework for classifying sustainability initiatives in the fashion supply-chain

Authors: Heather F. Ross

Addresses: Business School, The University of Edinburgh, 29 Buccleuch Place, EH8 9JS, Edinburgh, UK

Abstract: There is increasing focus on sustainability in the production of garments. However, as the number of mandatory laws, regulations, standards, codes and stakeholders increases, a business must determine the extent of its sustainability focus and decide on the level of public disclosure. To enable comparative analysis, a framework is needed to identify and grade a company's initiatives. An initial questionnaire identified five appropriate fashion brands for analysis. Subsequently, content analysis of the brands' website disclosure of sustainability related information was undertaken over a three year period. The results showed that, whilst all the five brands surveyed published information by the final stage of the research, the extent of disclosure was highly variable. This makes assessing, measuring and comparing information quickly, difficult for the average consumer. This paper proposes a framework based on dividing a company's disclosed information into three concentric circles, encompassing mandatory obligations, current social awareness and emerging trends.

Keywords: fashion industry; corporate social responsibility; CSR policies; sustainability disclosure; three concentric circles framework; web-based information; fashion supply chains; supply chain management; SCM; sustainable development; public disclosure; content analysis; fashion brands; website disclosure; mandatory obligations; social awareness; emerging trends.

DOI: 10.1504/IJBG.2014.063396

International Journal of Business and Globalisation, 2014 Vol.13 No.1, pp.76 - 90

Published online: 26 Jul 2014 *

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